Search

第三号施行日前延滞金（だいさんごうしこうびまええんたいきん）

In Article 35 of the supplementary provisions (附則) of Act No. 83 of 2014, an arrears charge (延滞金) under Article 45, paragraph (1) of the Act on Assurance of Medical Care for Elderly People as applied by Article 16 of the supplementary provisions of the National Health Insurance Act as it stood before Article 15 of Act No. 83 of 2014 amended it; for the part covering the time from 1 April 2015, the date the provisions in Article 1, item (iii) of that Act's supplementary provisions came into effect, Article 13-5-6 of the supplementary provisions of the Act on Assurance of Medical Care for Elderly People as amended applies, and the former rules continue to apply to the part covering the time before it.

厚生年金基金の加入員等（こうせいねんきんききんのかにゅういんとう）

In Article 40, paragraph (5) of the supplementary provisions (附則) of Act No. 63 of 2013, the current and former members of employees' pension funds (厚生年金基金), together with the current and former members of defined-benefit corporate pensions and of the other pension schemes named in Article 158-5, item (ii) of this Act as it stood before that Act, which Article 38, paragraph (1) of those supplementary provisions keeps in force; the surviving Pension Fund Association (存続連合会) may run welfare programmes for them.

新租税特別措置法施行令（しんそぜいとくべつそちほうしこうれい）

In Article 2, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2021, the Order for Enforcement of the Act on Special Measures Concerning Taxation (租税特別措置法施行令, Cabinet Order No. 43 of 1957) as amended by Article 1 of Cabinet Order No. 119 of 2021, a Cabinet Order (政令) partially amending it and other Cabinet Orders.

旧租税特別措置法施行令（きゅうそぜいとくべつそちほうしこうれい）

In Article 2, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2021, the Order for Enforcement of the Act on Special Measures Concerning Taxation (租税特別措置法施行令) as it stood before Article 1 of Cabinet Order No. 119 of 2021, a Cabinet Order (政令) partially amending it and other Cabinet Orders, amended it.

経過措置特定課税仕入れ（けいかそちとくていかぜいしいれ）

In Article 16, paragraph (2) of the supplementary provisions (附則) of Act No. 68 of 2012, a specified taxable purchase (特定課税仕入れ) to which the transitional measure provisions (経過措置規定) apply: Article 5, paragraphs (1) to (3) and the main clauses of Article 5, paragraphs (4) and (5) of the supplementary provisions (附則) of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them to taxable transfers and specified taxable purchases made on or after 1 October 2019 (一部施行日) under contracts made before that date.

工業所有権等の輸出取引（こうぎょうしょゆうけんとうのゆしゅつとりひき）

In paragraph 5 of the supplementary provisions (附則) of Act No. 46 of 1962, an export transaction or technology export transaction, as Articles 21(1), 21-3(1), 55(1) and 55-3(1) of the Act on Special Measures Concerning Taxation as that 1962 Act amended it provided, whose purpose is to provide industrial property rights and similar rights as Article 21(1)(i) or 55(1)(i) of that wording provided — for which the amended rules apply only to the part of the revenue arising on or after 1 April 1962.

第二号新個人情報保護法（だいにごうしんこじんじょうほうほごほう）

In Article 7 of the supplementary provisions (附則) of Act No. 65 of 2015, the Act on the Protection of Personal Information (Act No. 57 of 2003) as amended by Article 1 of Act No. 65 of 2015.

平成十九年法律第三十号（へいせいじゅうきゅうねんほうりつだいさんじゅうごう）

In the Appended Table (別表), the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), called by its number.

銀行代理業を営む銀行等（ぎんこうだいりぎょうをいとなむぎんこうとう）

In Article 3 of the supplementary provisions (附則) of the Act Partially Amending the Banking Act, etc. (Act No. 106 of 2005), a person that, when that Act came into effect, was carrying on bank agency services (銀行代理業) at an agency (代理店) set up under Article 8, paragraph (1) of the Banking Act as it stood before that Act, limited to a bank, etc. as defined in Article 52-61, paragraph (1) of the Banking Act as amended by that Act.

非住宅用宅地等である部分（ひじゅうたくようたくちとうであるぶぶん）

The part of a piece of building land, etc. (宅地等) that is non-residential building land, etc. (非住宅用宅地等) as defined in Article 18-3, paragraph 1 of the supplementary provisions (附則) of the Local Tax Act as amended by Act No. 3 of 2018: building land, etc. other than residential land (住宅用地).

先物取引に係る差金等決済（さきものとりひきにかかるさきんとうけっさい）

Closing out one of the futures transactions listed in Article 224-5, paragraph (2) — a commodity futures transaction, a market or over-the-counter derivatives transaction, or the holding of securities that carry an option — by settling it, or by exercising, giving up or transferring the rights it carries; the person doing so must tell the broker their name, address and individual or corporate number.

旧所得税等負担軽減措置法（きゅうしょとくぜいとうふたんけいげんそちほう）

In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the law on measures to lighten the income tax and corporation tax burden urgently in response to economic and social change (経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律, Act No. 8 of 1999), as it stood before Article 14 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006) abolished it.

旧法による旅券等の申請等（きゅうほうによるりょけんとうのしんせいとう）

An application or request concerning a passport, or an application concerning a travel document (渡航書), made under this Act as it stood before the Act Partially Amending the Passport Act (Act No. 23 of 1989) amended it.

連結法人税個別帰属支払額（れんけつほうじんぜいこべつきぞくしはらいがく）

In Article 33 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the amount defined in Article 71(1)(i) of the Corporation Tax Act as it stood before that Act: the share of the burden of corporation tax on consolidated income (連結所得) for a consolidated business year that is attributed to the ordinary corporation, as calculated under Article 81-18(1) of that wording.

昭和四十八年分積立限度額（しょうわよんじゅうはちねんぶんつみたてげんどがく）

In Article 4 of the supplementary provisions (附則) of Act No. 16 of 1973, the smaller of two amounts calculated for an individual's reserve for price fluctuations (価格変動準備金) under Article 19, paragraph (1) of this Act as it stood before that Act — the total as at 31 December 1972, and the total as at 31 December 1973 — used as the floor of the 1973 reserve under the amended Article 19.

特別価格変動準備金の金額（とくべつかかくへんどうじゅんびきんのきんがく）

In this Article of the supplementary provisions (附則) of Act No. 16 of 1975, the part, calculated as a Cabinet Order (政令) specifies, of the reserve for price fluctuations under Article 19, paragraph (1) of this Act as it stood before that Act (including as provided by Article 4, paragraph (2) of the supplementary provisions of Act No. 16 of 1973 before its amendment) that relates to item (i) of that paragraph, held by an individual on 31 December 1974.

旧法第三十一条の三第一項（きゅうほうだいさんじゅういちじょうのさんだいいっこう）

In Article 7, paragraph (5) of the supplementary provisions (附則) of Act No. 16 of 1991, Article 31-3, paragraph (1) of this Act as it stood before that Act, as paragraph (4) of that Article keeps it in force.

平成二十六年新震災特例法（へいせいにじゅうろくねんしんしんさいとくれいほう）

Short name, in the supplementary provisions (附則) of Act No. 16 of 2012, for the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).

旧租税特別措置法関係規定（きゅうそぜいとくべつそちほうかんけいきてい）

In Article 5 of the supplementary provisions (附則) of Act No. 50 of 2015, Article 70-7, paragraph (31) and Article 70-7-2, paragraph (31) of this Act as it stood before Article 13 of that Act amended it (including as applied by Article 70-7-4, paragraph (16)), on the facts that fix the end of a tax payment deferral (納税の猶予).

昭和六十年法律第三十四号（しょうわろくじゅうねんほうりつだいさんじゅうよんごう）

In the Appended Table (別表), the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), called by its number.